KRS 179.720: Taxes levied by district -- Maintenance of roads by county.

(1) Upon the creation of a subdivision road district as provided in KRS 179.700 to

179.735, the trustees of such district are hereby authorized to levy a tax rate upon

the property in said district, provided that said property is subject to county tax, and

not exceeding ten cents ($0.10) per one hundred dollars ($100) of valuation as

assessed for county taxes, for the purpose of defraying the expenses of the

maintenance of roads within the subdivision district. The rate set in this subsection

shall apply, notwithstanding the provisions of KRS 132.023.

(2) The trustees of a district may contract with the county containing the district to

perform maintenance on or to provide personnel, materials or equipment for

maintenance to be performed upon any road in the dis trict. The county may

maintain or provide personnel, materials or equipment for the maintenance of the

roads of a district, so long as the district agrees to pay the county's total cost of

providing services, personnel, materials or equipment.

(3) The property valuation administrator of the county or counties involved, with the

cooperation of the board of trustees, shall note on the tax rolls the taxpayers and

valuation of the property subject to such assessment. The county clerk shall

compute the tax on th e regular state and county tax bills in such manner as may be

directed by regulation of the Department of Revenue.

(4) Such taxes shall be subject to the same delinquency date, discounts, penalties and

interest as are applied to the collection of ad valorem taxes and shall be collected by

the sheriff of the county or counties involved and accounted for to the treasurer of

the district. The sheriff shall be entitled to a fee of four percent (4%) of the amount

collected by him.